WESTERN DISTRICT CONFERENCE
August 26, 2014
A weekly communication for:
WDC Churches and Pastors
WDC Executive Board, Commission, Committee and Task Force members
Any content may be used in bulletins and newsletters and
forwarded to congregational leaders and members.
WDC Sprouts is also available at: www.mennowdc.org (Publications)
IN THIS ISSUE:
*IRS Form 8822-B: a new reporting requirement for Churches
IRS Form 8822-B: a new reporting requirement for Churches
by Phyllis Regier, WDC Business Manager (Adapted from ChurchLawAndTax.com and Christianity Today)
Any church that has employees, files employment tax returns, or has a bank account, must have an “employer identification number” (EIN). This includes nearly every church in our conference. An EIN is obtained by filing a Form SS-4 with the IRS using the IRS website (irs.gov) or by submitting a paper form.
Since 2010, line 7 of Form SS-4 has asked for the name and Social Security number of a “responsible party” of the applicant. This “responsible party” is the person who has a level of control over the funds or assets in the organization. In most churches, a church treasurer, lead pastor or member of the church board would satisfy the definition of a responsible party. Recently the IRS has become increasingly frustrated by its inability to communicate with responsible parties identified in employers’ SS-4 forms, usually because the responsible parties designated by employers no longer serve in those roles due to any number of reasons. In the case of churches this is likely because the responsible party was a treasurer or church board member and these offices are subject to frequent change.
The IRS has now adopted an entirely new requirement to address this problem. They are requiring any employer with an EIN to report changes in the identity of its responsible party to the IRS within 60 days of a change by using Form 8822-B.
The form is not cumbersome to fill out and failure to file could lead to penalties and additional interest charges because timely notices of deficiencies or demands for employment taxes from the IRS would not be received by the correct person in your church.
The form is available on-line at http://www.irs.gov/pub/irs-pdf/f8822b.pdf and should be filled out as follows:
- Check the box at the top of the form indicating the church is a tax-exempt organization.
- Check box 1.
- Insert the church’s name on line 4a, and EIN on line 4b.
- Lines 8-9 – (You will need to refer to the two options below and select the category that your church falls into).
- Have a church officer sign and date Form 8822-B. An officer is your church’s president/moderator, treasurer, or chief accounting officer.
- Submit the completed and signed Form 8822-B to: Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0023
For churches who filed for an EIN (Employer Identification Number) prior to 2010. File Form 8822-B
- List the current responsible party – Line 8b, and report this person’s Social Security number on line 9b.
- Leave lines 8a and 9a blank
For churches who filed for an EIN (Employer Identification Number) SS-4 since 2010 – File Form 8822-B only if the Responsible Person listed on form SS-4 has changed.
- List the current responsible party on Line 8b, and report this person’s Social Security number on Line 9b.
- List the previous responsible party on Line 8a, and report this person’s Social Security number on line 9a
ALSO REMEMBER that in the future, any change to a church’s responsible party should be communicated to the IRS by filing a Form 8822-B within 60 days of the change.
1. Pastors’ Day Apart – October 30, 9 am – 3 pm at Shalom Mennonite Church, Newton, KS, “Cultivating an Incarnational Church” with Brad Brisco, author of The Missional Quest: Becoming a Church of the Long Run (IVP, 2013). More information and online registration at: https://mennowdc.org/pastors-day-apart-october-30-2014/. Cost: $30, please register by October 22.
2. The Western District Resource Commission is offering a $500 Loaves and Fishes Grant to WDC congregations who are seeking to multiply God’s grace in their communities. This Loaves and Fishes Grant is made possible through Vision 2012 funds and will be available from September 1, 2014 – September 1, 2015. The hope is that this grant will empower congregations to reach out in love and build relationships with the surrounding community. A maximum of 20 grants will be awarded. For criteria and application (available in English and Spanish) see: https://mennowdc.org/resources/grants/
3. Day of Volunteering! For lack of a catchier title, it’s a Day of Volunteering. Folks of all ages are invited to come out to Camp Mennoscah on Saturday, Sept. 13, to put those creative brains and mighty muscles to use on various fun tasks. We’re considering this a kick-off of sorts to our Work & Play Camp that starts on Sunday. Fun starts at 8:30am! We will provide a sandwich lunch and a hotdog cookout for supper. (Be sure to tell us of any dietary needs.) Contact us at 620-297-3290 to let us know that you’ll be coming.
4. Work & Play Camp, Sept. 14-17–We’re putting Camp Mennoscah back to rights after a summer of fun camps and hard use! This is a service-oriented retreat for people of all ages and skills. Along with the tasks we hope to complete, we’ll have evening devotions, games, coffee breaks, and gobs of fellowship. No charge for this retreat, only a suggested donation of $4.00 per person/meal. Contact us at email@example.com or 620-297-3290 for more information.
5. We’ve got TWO! There are two Fall Scrapbooking Retreats at Camp Mennoscah (Oct. 31-Nov. 1 and Nov. 14-15). These retreats are for scrapbookers of all skill levels–and are filled with fun sessions and fellowship! Contact us at 620-297-3290 or check out the website for more information.
6. The Camp Mennoscah Annual Meeting will be Sept. 20 at 5 pm at the Bethel College Mennonite Church in North Newton, KS. We hope you will join us for a light supper, updates from camp staff and board members, election of new board members and our fun feature “Pastors Love Camp”. Pastors from Topeka, Manhattan, Newton, and Hillsboro have agreed to entertain us with a variety show! Please join us in planning for the future as Camp Mennoscah continues to provide a place for people of all ages to seek God, enjoy nature, renew self and fellowship with others!
MC USA Announcements
1. AMBS-Kansas Center will offer Anabaptist History and Theology this fall semester. This course will explore the vision and personalities of early Anabaptism and will assess the relevance of this heritage for the church today as we seek to form disciples in the Anabaptist tradition. This course is taught by Professor Lois Barrett, and will meet on four weekends (Sept. 5-6, Oct. 10-11, Nov. 7-8, Dec. 5-6, with Fridays 6:30-9:30pm and Saturdays 8:30am – 4:30pm). For more information, please see www.ambs.edu/academics/fall-courses.cfm or contact the registrar at firstname.lastname@example.org. (Attached is an announcement for this class for congregations that run a slideshow before worship.)
2. Theology in Latin American Perspective: AMBS will offer an interterm course in Guatemala this coming January to explore the rich theological heritage of Latin America and its place in situations of poverty and violence. . This will be taught at the Latin American Anabaptist Seminary in Guatemala City. The registration deadline is September 29. To learn more, please see www.ambs.edu/academics/Theology-Latin-American-Perspective.cfm
3. Urban Anabaptist Ministry Symposium: Oct 2-4, 2014 in Philadelphia. Mennonite Church USA and Mennonite Central Committee (MCC) East Coast are excited to announce plans to co-sponsor this event, aiming to connect Anabaptist ministers and leaders from Philadelphia, New York City, D.C. and surrounding urban areas. There will be opportunities to discuss challenges of ministry in our contexts, share best practices, form partnerships and inspire each other to continue to further the Kingdom work in our cities. Whether or not you are from one of these urban centers, we invite you to come, network and participate with real people, doing real ministry and engaging real needs in diverse contexts. More information coming soon!
4. Attached are the prayer requests from the member schools of Mennonite Schools Council, and the colleges, universities, seminaries and educational programs of Mennonite Church USA for September 2014. MEA also posts these prayer requests on its website. The prayer request of the day is displayed on our home page and the document is available at www.MennoniteEducation.org/PRAYERS.
Western District Conference
2517 North Main, PO Box 306
North Newton KS 67117
316-283-6300; FAX: 316-283-0620